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Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay the same within 10 days after
notice and demand for payment, the Secretary is authorized to
collect the tax by levy upon the person’s property. Section
6331(d) provides that at least 30 days before enforcing
collection by way of a levy on the person’s property, the
Secretary is obliged to provide the person with a final notice of
intent to levy, including notice of the administrative appeals
available to the person.
In the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746, Congress
enacted new sections 6320 (pertaining to liens) and 6330
(pertaining to levies) to provide protections for taxpayers in
tax collection matters. Sections 6320 and 6330 generally provide
that the Commissioner cannot proceed with collection until the
taxpayer has been given notice of, and the opportunity for, an
administrative review of the matter (in the form of an Appeals
Office hearing) and, if dissatisfied, the taxpayer may seek
judicial review of the administrative determination. See Davis
v. Commissioner, 115 T.C. 35, 37 (2000); Goza v. Commissioner,
114 T.C. 176, 179 (2000).
Sections 6320(a) and 6330(a) provide in pertinent part that
the Secretary shall notify a person in writing of his or her
right to an Appeals Office hearing regarding the Secretary’s
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Last modified: May 25, 2011